Law enforcement agencies, including the DGGI, must strictly adhere to legal procedures, including providing grounds for arrest and reasons for believing an offense was committed. Failure to do so can render an arrest illegal.
Gujarat High Court rules against denying ITC refund for inverted duty structure based on application filing date. Circulars cannot retrospectively override statutory rights or create artificial classes.
Calcutta High Court issues interim order on ITC denial when suppliers are insolvent. It examines if tax authorities’ failure to claim in IBC proceedings affects ITC reversal.
New Delhi, India & London, UK – A significant stride in international trade relations was marked on July 27, 2025, with the signing of the Comprehensive Economic and Trade Agreement (CETA) between India and the United Kingdom. This landmark agreement, signed by India’s Commerce and Industry Minister Shri Piyush Goyal and UK Secretary of State […]
The Calcutta High Court ruled that a secured creditor under the SARFAESI Act holds priority over CGST dues, citing Section 26E of the SARFAESI Act and Supreme Court precedents.
Madras High Court rules against Section 74 proceedings solely for non-submission of supplier’s CA certificate, remanding case to Section 73 with conditions.
Mere mention of Wrong Dispatch Location In E-Waybill Not Ground For Penalty, No Tax Evasion Found Seizure and Penalty Order To Be Set Aside: Allahabad High Court
The Supreme Court upholds Delhi HC, confirming ITC blocking under GST Rule 86A requires evidence, disallowing arbitrary credit blocking by tax authorities.
Online gaming companies dispute India’s 28% GST levy, arguing lack of statutory authority and flawed classification. Supreme Court to hear final arguments July 25, 2025.
Supreme Court dismisses Union of India’s appeal, upholding Delhi High Court’s order for immediate GST refund. Reiterates need for recorded reasons under CGST Act Section 108.